Search - considered

A temporary deferral of arbitration proceedings may also be considered in case of an administrative appeal if the appeals proceedings have not been suspended. ... In an appropriate case, for example where the issues are interrelated or have been considered as a package by the competent authorities during negotiations, the competent authorities may agree to a different presentation of the issues to the board. ... If the Concerned Persons fail to accept the determination within 30 calendar days, the determination is considered rejected. ...

Income is considered to be earned when it is recognized as income under general tax rules. For example, trust income is considered to be earned at the end of the tax year of the trust. Dividend income is considered to be earned when received (but for the purpose of the advantage rules the dividend gross-up amount is to be disregarded). ...

Identity elements are not considered when determining the outcome of an objection. ... Identity elements are not considered by the program when determining the outcome of an appeal. ... Identity elements are not considered when determining the outcome of a request. ...

PPDDAs include, but are not limited to, the types of activities Canadian courts have considered to be political activities, including: Providing information, including public awareness campaigns, to inform or persuade the public in regard to public policy. ... A charity’s PPDDAs further a stated charitable purpose if they satisfy both of the following criteria: the PPDDAs relate to the charity’s stated charitable purpose, and the PPDDAs, when considered together with the charity’s stated charitable purpose, provide a charitable benefit to the public. ... The PPDDA relates to the charitable purpose of advancing education, and when considered together with the charitable purpose, provides a benefit to the public. ...

For purposes of the ETA, ''gift certificate'' includes a gift card provided the gift card meets all the conditions to be considered a gift certificate. ... Upon redemption, the certificates are considered to be coupons for GST/HST purposes and are subject to the provisions of section 181 of the ETA. ... To be considered a gift certificate for GST/HST purposes, the certificate cannot have any intrinsic value. ...

An individual or trust that operates a business with a fiscal period that is not the taxation year of the individual or trust may elect to have that fiscal period considered as the fiscal year for purposes of the GST. 14. ... Where a registrant chooses to make a payment at a participating financial institution, care must be taken to ensure that both parts of the GST return or the remittance form are date stamped; this is proof of whether or not that payment was considered to be in the hands of the Receiver General by the due date. 27. Where a registrant chooses to mail both the return and remittance, it is important to note that a postmark is not considered proof that the remittance was received by the Receiver General on time. ...

As such, provided the appurtenance is reasonably necessary for the use and enjoyment of the building as a place of residence for individuals, the appurtenance is considered to be part of the residential complex. ... Not included in total tax paid 15 The following property and services are not included in the total tax paid by the particular individual for purposes of the section 256 rebate because they are not considered improvements within the meaning of the Act: purchase of power tools to be used in the construction of the home legal fees related to financing purchase of area rugs purchase of custom-made draperies and blinds moving expenses pesticides and weed spraying purchase and installation of free-standing appliances and furniture purchase of a television and a sound system purchase of art work and home decorations which are not fixtures purchase of linen. 16. Property and services such as those listed in paragraph 15 are either considered current expenses or are included in a separate class of property from that of the residential complex for income tax purposes and, therefore, are not considered qualifying improvements. ...

If the person is not an employee and the solicitation of these insurance policies is the insurance agent’s or broker’s principal business, the insurance agent or broker is considered to be a listed financial institution under subparagraph 149(1)(a)(iii) for GST/HST purposes. ... If it is determined that multiple supplies are being provided by a person, the possible application of sections 138 and 139 should be considered. ... If the predominant element of the single supply is determined to be a financial service, then the supply as a whole is considered to be a financial service. 11. ...

However, for purposes of this rule, a vehicle is also deemed to be delivered in a province if one of the following applies: the supplier ships the vehicle to a destination in the province specified in the contract for carriage of the vehicle the supplier transfers possession of the vehicle to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the vehicle to a destination in the province The province in which a vehicle is considered to be delivered or made available under this general place of supply rule is referred to in this publication as the province in which delivery of the vehicle occurs. ... In these cases, the vehicle is not always registered in the same province in which delivery of the vehicle to the recipient occurs and in which the vehicle is considered to be supplied under the general place of supply rule. ... If a supplier in this case collects the provincial part of the HST of the province of registration, the supplier is considered to have collected an amount as tax in error and is required to include that amount in its net tax. ...

Although the SOW is considered a critical document within the procurement process and the employer-employee relationship needs to be avoided given employment status impacts, documented evidence was not required for both these aspects. ... To follow-up on data deficiencies that were identified in the 2014 audit, the AERB initially considered performing a file review. ... In addition, the peer/management review is considered the preventative measure to ensure compliance reviews are conducted for files; however, peer reviews are only recommended; not mandatory. ...